Exemption u/s 54EA - income on account of surrender of tenancy ...
Court Rules Surrender of Tenancy Rights as Capital Gains, Not Other Income, Eligible for Exemption u/s 54EA.
June 25, 2014
Case Laws Income Tax AT
Exemption u/s 54EA - income on account of surrender of tenancy rights – Income from other sources or capital gains – there was no justification in treating the same as income from other sources - AT
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